Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail
condone the delay and decide the appeal on merits. 3. In this appeal, the assessee has raised the following grounds: – “1. Incorrect addition made under section 69C of the Income tax Act, 1961 ("the Act") in relation to purchases made totalling to Rs. 3,34,87,077. 1.1. On the facts and circumstances of the case, the Commissioner of Income